- Transportation and forwarding services provided to a resident are subject to VAT regardless of whether they are provided within or outside the customs territory of Ukraine
- According to the Tax Code, the place of supply of transportation and forwarding services is where the recipient is registered as a business entity or where they have their permanent or main residence
- Therefore, transportation and forwarding services provided to a resident are subject to VAT at the standard rate, regardless of where the services are provided.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
